None taken.. You are asking to stipulate on what Mr. Roche's reasoning was for taking those steps. I have a full respect for Mr. Roche's business tactics and will not question his decisions. (Maybe he needed losses to offset gains from other ventures? Who knows.. I am not trying to guess) I am driven by supported FACTS in my reasoning. And what I see is a corporation selling all assets for the debt, winding down operations and voluntarily dissolving the business entity with the Sec of the State.